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Rondout Valley Central School District – Financial Management (2015M-296)
… Finding The District’s 2012-13 year-end unrestricted fund balance was 6.5 percent of the ensuing year’s appropriations, … the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced operating surpluses from … more than $2.5 million and no amount of appropriated fund balance was used to finance operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately … $1.2 million Key Findings The Town should avoid relying on surplus fund balance as a revenue source to finance …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Schenevus Central School District - Financial Condition (2018M-83)
… and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen … a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing expenditures to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Village of Afton – Board Oversight (2018M-28)
… controls to provide additional oversight. Ensure that all system users are properly charged for water use and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2005-6
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town … teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … storage addition at Coxsackie Correctional Facility in Greene County. $4.8 million with AJS Masonry Inc. for masonry repairs at the Empire State Plaza in Albany. Department of Health $2.5 million with Island Peer …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberState Comptroller DiNapoli Releases School District Audits
… – Purchase Cards (2022M-27) While the 198 BOCES purchase card charges reviewed were adequately supported and for valid … Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 and two professional …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Clarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… has not maintained an adequate level of unassigned fund balance which limits the Village’s ability to manage … fiscal years, Village officials appropriated more fund balance than was actually available. For the 2009-10 and … Board appropriated $1,874 and $999, respectively, of fund balance that they did not have. The Board also has not …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Town of Fishkill – Fiscal Stress (2013M-188)
… operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues … increased from $384,000 in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town … resulting in $10.3 million of outstanding interfund loans at the end of 2012. Further, the sewer fund’s fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … The recorded total fund balance for the general, sewer, and water funds at the end of the last three fiscal years … accounting errors. As a result, the Clerk-Treasurer and the Board were not aware of the general, sewer, or water …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1